Description
Fraud Examination Edition 5 by W. Steve Albrecht EBOOK PDF Instant Download
Table of Contents
Introduction to Fraud
The Nature of Fraud
Seriousness of the Fraud Problem
What Is Fraud?
Types of Fraud
Criminal and Civil Prosecution of Fraud
Fraud-Related Careers
Who Commits Fraud and Why
Who Commits Fraud
Why People Commit Fraud
The First Element: Pressure
The Second Element: Opportunity
The Third Element: Rationalization
Summary
Fighting Fraud: An Overview
Fraud Prevention
Fraud Detection
Fraud Investigation
Legal Action
Summary
Fraud Prevention
Preventing Fraud
Not Everyone Is Honest
Preventing Fraud–A Summary
A Comprehensive Approach to Fighting Fraud
Organizations and Fraud–The Current Model
Fraud Detection
Recognizing the Symptoms of Fraud
Symptoms of Fraud
Accounting Anomalies
Internal Control Weaknesses
Analytical Anomalies
Extravagant Lifestyles
Unusual Behaviors
Tips and Complaints
Summary
Proactive Approaches to Detecting Fraud
Proactive Fraud Detection
Deductive Method Number 1: Commercial Data-Mining Software
Deductive Method Number 2: Digital Analysis of Company Databases
An Inductive Fraud Detection
Which Transaction-Based Approach Is Best?
Analyzing Financial Statements Reports That Result from Transactions to Detect Fraud
Detecting or Identifying Fraud Perpetrators
Summary
Fraud Investigation
Investigating Theft and Concealment
Theft Investigation Methods
Concealment Investigation Methods
Summary
Conversion Investigation Methods
Federal Sources of Information
State Sources of Information
County and Local Records
Private Sources of Information
Financial Institution Records
Publicly Available Databases
Online Sources of Information
The Net Worth Method
Summary
Inquiry Methods and Fraud Reports
Honesty Testing
Interviewing–An Overview
Introductory Questions
Informational Questions
Assessment Questions
Closing Questions
Admission-Seeking Questions
Signed Statements
The Fraud Report
Summary
Sample Signed Statement
An Example Fraud Report
Management Fraud
Financial Statement Fraud
The Growing Problem of Financial Statement Fraud
A Framework for Detecting Financial Statement Fraud
Summary
Revenue and Inventory Frauds
Revenue Fraud
Inventory and Cost of Goods Sold Frauds
Summary
Liability, Asset, and Inadequate Disclosure Frauds
Liability Fraud
Asset Fraud
Inadequate Disclosure
Summary
Other Types of Fraud
Fraud Against Organizations
Fraud Statistics
Asset Misappropriations
Corruption
Summary
Bankruptcy and Divorce Fraud
The Bankruptcy Code
Participants in the Bankruptcy Process
Participants in Divorce Cases
Fraud Investigator’s Relationship to Participants in Bankruptcy Proceedings
The Planned Bankruptcy Fraud
Fraudulent Concealment of Assets or Income in Bankruptcies or Divorces
Fraudulent Transfers
Civil Liability for False Accusations
Summary
Affidavit of Proposed Investigator
Application for Retention of Investigator
Fraud in E-Commerce
Fraud Risk in E-Commerce
Preventing Fraud in E-Commerce
Detecting E-Business Fraud
Summary
Resolution of Fraud
Legal Follow-Up
The Court System
The Civil Litigation Process
The Criminal Litigation Process
Being an Expert Witness
Financial Statement Fraud Standards
Appendix
Bibliography
Glossary
Index
